Miscellaneous Taxation Ruling

MT 2010

False or misleading statement

• Please note that the PDF version is the authorised version of this ruling.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

PREAMBLE

Taxation Ruling No. IT 2141 provides guidelines for use in applying the false or misleading statement concept incorporated in the various taxation laws by amendments effected to those laws by the Taxation Laws Amendment Act 1984 - Act No. 123 of 1984. Those various laws include :

•

Australian Capital Territory Taxation (Administration) Act 1969 - section 70;

•

Bank Account Debits Tax Administration Act 1982 - section 17;

•

Estate Duty Assessment Act 1914 - section 46;

•

Gift Duty Assessment Act 1941 - section 42;

•

Pay-roll Tax (Territories) Assessment Act 1971 - section 42;

•

Taxation Administration Act 1953 - sections 8K, 8N & 8P;

•

Tobacco Charges Assessment Act 1955 - section 29; and

•

Wool Tax (Administration) Act 1964 - section 61.

2. As noted in paragraph 5 of Taxation Ruling No. IT 2141, the principles embodied in that ruling are to be applied in determining whether or not a false or misleading statement, for the purposes of the above-mentioned provisions, has been made. Additionally, insofar as the principles contained in Taxation Ruling No. ST 2130 are relevant to the taxes covered by this ruling, those principles should also be applied.

COMMISSIONER OF TAXATION
28 June 1985

References

ATO references:
NO L 84/67-1

Date of effect:
Immediate

Subject References:
ADDITIONAL TAX
ADDITIONAL DUTY
ADDITIONAL CHARGE
OFFENCES

Legislative References:
A.C.T.T.(A.)A. 70
B.A.D.T.A.A. 17
P.R.T.(T.)A.A. 42
W.T.(A.)A. 61
E.D.A.A. 46
G.D.A.A. 42
T.C.A.A. 29
T.A.A. 8K
T.A.A. 8N
T.A.A. 8P